Leases: Lessee (Topic 842-20) (4173308B)

Tuesday, January 16, 2018 | 2:00 PM - 4:00 PM (Registration at 1:30 PM) EST |

Instructor

Bobbe Barnes

Description

Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. The FASB has now released the Topic 842, Leases, a major rewrite of the leasing topic. This course, two of three, addresses the leases from the perspective of a lessee and concentrates on the new Topic 842, Leases. The effective date for nonpublic entities is annual reporting periods beginning after December 15, 2019. However, early application is permitted. Help your clients and companies be prepared for adoption before it becomes a last-minute effort.

Objectives

Identify short-term leases Calculate initial measurement of ROU asset and lease liability Calculate the subsequent measurement of both finance and operating leases Describe the presentation of the leases in the financial statements

Cost

Standard Registration: $79 SCACPA Members, $99 Non-Members

Major Topics

FASB ASC 842, Leases

DETAILS

Course Code:
4173308B

Credits:
2.00 Accounting and Auditing

Field of Study:
Accounting

Vendor:
CalCPA Education Foundation

Course Type:
Webinars/Webcasts

Level:
Overview

Prerequisite:
Leases: Is it a Lease? (Topic 842-10)

Advanced Preparation:
None.

 

 

 

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